Introducao ingles

Abstract

This Final Course Assignment is the development of the business plan for the Gym Inovar Saúde.
The financial analysis aiming the maximization of profits and better results, companies worry more and more to seek knowledge and management techniques that will bring better results and in the scope of the business plan, it was no different.

Working capital management has become an important management tool in business administration due to competitiveness and search for innovative methodologies in the financial area.

The working capital in the business management has fundamental importance, because it is directly related with the operating cycle and the business turnover. Unsatisfactory management of working capital management can bring serious consequences, and may lead the company to a situation of insolvency, and causing the much feared bankruptcy.

The business plan in question aims to analyze the importance and the need of working capital by identifying and analyzing the factors that cause reduction or increase, as well as, the consequences in the Treasury.

Working capital management involves a continuous process of decision-making focused primarily, to maintain the liquidity of the company that directly impacts on profitability.

Performed the analysis, it is apparent that the level of indebtedness of the company, is loud, disturbing and that this entails in financial risks if not well managed and monitored. Over time, this scenario is favorable, by debt relief held as initial investment.

Keywords: Working Capital Management in SMEs; Financial Planning; Short-term financing.

Abstract

This Final Course Assignment is a business plan for the company Inovar Saúde Fitness Center, it aims to open a Fitness Center in Vila Madalena, in the municipality of São Paulo.

The first part of the business plan is the elaboration of diagnosis; the study aims to analyze the environment, the sector (microenvironment and macro environment),